{"id":1227,"date":"2022-09-21T12:19:00","date_gmt":"2022-09-21T12:19:00","guid":{"rendered":"https:\/\/omnitrust.lu\/salaires-prime-participative\/"},"modified":"2026-03-18T12:38:31","modified_gmt":"2026-03-18T12:38:31","slug":"salaires-prime-participative","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/fr\/blog\/salaires-prime-participative\/","title":{"rendered":"Salaires &#8211; Prime participative"},"content":{"rendered":"<h2>Employeurs, vous avez cl\u00f4tur\u00e9 vos comptes 2021\u00a0? Utilisez la prime participative comme outil de r\u00e9mun\u00e9ration avant fin 2022<\/h2>\n<p>Si vos r\u00e9sultats 2021 sont positifs, vous pouvez allouer \u00e0 vos salari\u00e9s une prime dite \u00ab participative \u00bb qui, sous certaines conditions, sera exon\u00e9r\u00e9e \u00e0 hauteur de 50%.<\/p>\n<h2><strong>Conditions pour l\u2019employeur<\/strong><\/h2>\n<ul>\n<li>Avoir une activit\u00e9 commerciale, agricole, foresti\u00e8re ou une profession lib\u00e9rale<\/li>\n<li>Tenir une comptabilit\u00e9 r\u00e9guli\u00e8re\u00a0<\/li>\n<li>Ne doit pas d\u00e9passer 5% du r\u00e9sultat positif de l\u2019exercice d\u2019exploitation pr\u00e9c\u00e9dant<\/li>\n<li>Communiquer la liste des salari\u00e9s b\u00e9n\u00e9ficiant de la prime au bureau d\u2019imposition<\/li>\n<\/ul>\n<h2><strong>Conditions pour le salari\u00e9<\/strong><\/h2>\n<ul>\n<li>\u00catre affili\u00e9 \u00e0 un r\u00e9gime de s\u00e9curit\u00e9 sociale luxembourgeois (ou \u00e9quivalent \u00e0 l\u2019\u00e9tranger)<\/li>\n<li>Exon\u00e9ration de la prime participative limit\u00e9e \u00e0 25% du montant brut de la r\u00e9mun\u00e9ration annuelle.<\/li>\n<\/ul>\n<h2><strong>Exemple de calcul au niveau du salari\u00e9<\/strong><\/h2>\n<p>Salari\u00e9 b\u00e9n\u00e9ficiant d\u2019un revenu annuel brut de 100.000 \u20ac, d\u2019un v\u00e9hicule de fonction (avantage en nature de 600\u20ac\/mois), des ch\u00e8ques repas (avantage en nature de 50,40\u20ac\/mois) et une prime unique de 8.400 \u20ac<\/p>\n<h2><strong>Exemple de calcul au niveau l\u2019employeur<\/strong><\/h2>\n<p>Prime participative totale attribuable aux salari\u00e9s en 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Employeurs, vous avez cl\u00f4tur\u00e9 vos comptes 2021\u00a0? Utilisez la prime participative comme outil de r\u00e9mun\u00e9ration avant fin 2022 Si vos r\u00e9sultats 2021 sont positifs, vous pouvez allouer \u00e0 vos salari\u00e9s une prime dite \u00ab participative \u00bb qui, sous certaines conditions, sera exon\u00e9r\u00e9e \u00e0 hauteur de 50%. Conditions pour l\u2019employeur Avoir une activit\u00e9 commerciale, agricole, foresti\u00e8re [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1254,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[29],"type_contenu":[21],"class_list":["post-1227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","service_lie-rh_payroll","type_contenu-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts\/1227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/comments?post=1227"}],"version-history":[{"count":1,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts\/1227\/revisions"}],"predecessor-version":[{"id":1256,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts\/1227\/revisions\/1256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/media\/1254"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/media?parent=1227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/categories?post=1227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/tags?post=1227"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/service_lie?post=1227"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/type_contenu?post=1227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}